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HMRC documentation on the agreement of schemes

FOI reference - FOI 2017-01-27
Date - 27/01/2017

Request

Do you have access to any previous HM Revenue and Customs (HMRC) documentation regarding the sanction and agreement of pension schemes?

We are trying to find out if this scheme (UniCredit Pension Fund) is on the approved HMRC list for accepting employee contributions with tax relief.

Response

Following a search of our paper and electronic records, I have established that we do not hold the information you have requested.

We request that schemes provide us with the HMRC reference number as part of the scheme registration process and during the completion of scheme returns. However we do not request any documentation and we do not have access to HMRC documentation unless we specifically request it as part of an investigation.